一是单位领导重财务而轻会计。财务侧重的是“财”,因为生财、聚财、用财直接影响到有关领导的经济利益和政治前途,因此一些领导者十分关注理财的事务。而会计却侧重于“汇”和“计”,所以受到部分领导的轻视。二是财会人员缺乏利益动机而不予配合。目前有的财会人员因抵制单位领导违反财务会计制度的行为而遭打击报复,而会计事务管理机构对此却无能为力。因此,会计事务管理机构在财会人员心中的地位就难以提高。三是目前财政部门工作的重心放在确保当年收支预算平衡上。而一些基础工作,特别是会计事务工作的管理,往往被看成是可有可无的,难以纳入议事日程。 First, the unit leadership heavy financial and accounting light. Finance focuses on “money”. Because making money, collecting money and using money directly affects the economic interests and political future of the leaders concerned, some leaders are very concerned about the affairs of wealth management. The accounting is focused on “exchange” and “meter”, so by some leaders of contempt. Second, the financial accountants lack the motivation of interest and do not cooperate. At present, some accountants are retaliated by boycotting unit leaders who violate the financial and accounting system, but the accountancy administration can not do anything about it. Therefore, the accounting affairs management organization in the hearts of accounting staff will be difficult to improve. Third, the current focus of the work of the financial sector focuses on ensuring a balanced budget and expenditure for the year. However, some basic work, especially the management of accounting affairs, is often seen as dispensable and difficult to be included in the agenda.